Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 51

An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?

    Correct Answer: B

    The permanent audit file is least likely to be used in the preparation of a preliminary survey questionnaire for an audit of the quality control department. The permanent audit file typically contains information that is relevant across multiple audits, not specific information necessary for preparing a preliminary survey for a particular audit. On the other hand, analyzing quality control documents, prior audit reports, and management's charter for the quality control department are all directly relevant and provide necessary insights for preparing the survey questionnaire.

Discussion
Ahmad3224Option: A

(A) is part of the fieldwork process of an Audit activity, while (B,C, and D) can be used to establish a practical working knowledge of departmental objectives and procedures.

ciakinjalOption: A

How option A is the answer and not option B?